In which section of the statement of cash flows would each of the following transactions be included? For each, identify the appropriate section of the statement of cash flows as operating (O), investing (I), financing (F), or none (N). (Note: some transactions might involve two sections.)

A. collected accounts receivable from customers

B. issued common stock for cash

C. declared and paid dividends

D. paid accounts payable balance

E. sold a long-term asset for the same amount as purchased